Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

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Volume 17, issue 5, 2021

An alternative model for the comprehension of organizational transformation in emerging economies pp. 585-603

Carmenza Gallego and Gregorio Calderón Hernández

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK pp. 604-632

Anup Kumar Saha, Theresa Dunne and Rob Dixon

Environmental management accounting, board role performance, company characteristics and environmental performance disclosure pp. 633-659

Stephen Korutaro Nkundabanyanga, Bruno Muramuzi and Kassim Alinda

The importance of management control systems for startup funding – empirical evidence from external financiers pp. 660-685

Hanna Schachel, Maik Lachmann, Christoph Endenich and Oliver Breucker

Does business intelligence mediate the relationship between ERP and management accounting practices? pp. 686-703

Mayada Abd El-Aziz Youssef and Habib Mahama

Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan pp. 704-727

Malik Muneer Abu Afifa and Isam Saleh

The effect of lean on performance: a longitudinal study of US Hospitals pp. 728-752

Huilan Zhang

Volume 17, issue 4, 2021

Management accounting developments in German-speaking countries: an overview and editorial reflections pp. 457-470

Albrecht Becker, Burkhard Pedell and Dieter Pfaff

Persistent but adaptable – the path dependent development of German cost accounting pp. 471-493

Juergen Weber and Leona Wiegmann

Reporting practices in situations of conflicting institutional logics: the case of a German federal authority pp. 494-518

Celina Gisch, Bernhard Hirsch and David Lindermüller

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study pp. 519-554

Christoph Endenich, Andreas Hoffjan, Anne Krutoff and Rouven Trapp

Debiasing as a powerful management accounting tool? Evidence from German firms pp. 555-582

Niklas Kreilkamp, Maximilian Schmidt and Arnt Wöhrmann

Volume 17, issue 3, 2021

Impact of external auditor–cloud specialist engagement on cloud auditing challenges pp. 309-331

Alaa A.D. Taha, Waheed Ramo and Haetham H. Kasem Alkhaffaf

Resilience capacities and management control systems in public sector organisations pp. 332-351

Enrico Bracci and Mouhcine Tallaki

Management accounting research in family businesses: a review of the status quo and future agenda pp. 352-372

Kumudu Kapiyangoda and Tharusha Gooneratne

How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises pp. 373-393

Mohamed Bouamama, Sami Basly and Houda Zian

Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies pp. 394-415

Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder and Al Amin

Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy pp. 416-435

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

Public sector CFOs and CIOs: impacts of work proximity and role perceptions pp. 436-456

James Stephen Denford and Kurt Schobel

Volume 17, issue 2, 2020

Enabling formal MCS design and use: a meta-synthesis of qualitative research pp. 133-163

Marc Janka

Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments pp. 164-196

Paulina Roszkowska

Understanding the internal audit function in a digitalised business environment pp. 197-216

Nathanaël Betti and Gerrit Sarens

Using regulatory fit in cost reduction announcements pp. 217-241

Ulf Diefenbach, Benedikt Schnellbächer and Sven Heidenreich

Funding sources and performance management systems: an empirical study pp. 242-262

Manzurul Alam, Megan Paull, Anne Peachey, David Holloway and John Griffiths

The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior pp. 263-281

Makoto Matsuo, Takami Matsuo and Kohei Arai

Knowing new managerial directions: the role of AIS pp. 282-306

Carmela Rizza and Daniela Ruggeri

Volume 17, issue 1, 2020

On the relevance of self-service business intelligence to university management pp. 5-22

Michela Arnaboldi, Andrea Robbiani and Paola Carlucci

Legitimating accounting change in charities: when values count more than regulation pp. 23-49

Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori

Alleviating social and economic inequality? The role of social enterprises in Thailand pp. 50-70

Varaporn Pothipala, Prae Keerasuntonpong and Carolyn Cordery

Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations pp. 71-90

Caroline Hellström

Responding to funding scarcity: governance challenges in Swedish and South African development partnerships pp. 91-110

Jayne Jönsson and Tony Huzzard

The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives pp. 111-130

Per Ståle Knardal and John Burns

Volume 16, issue 4, 2020

The response to Covid-19 in England: political accountability and loss of trust pp. 527-532

Jane Broadbent

Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic pp. 533-539

Trevor Hopper

Australian universities in a pandemic world: transforming a broken business model? pp. 541-548

Lee D. Parker

An uncertain, erratic story: the pandemic in the UK pp. 549-555

Irvine Lapsley

Accounting for the unaccountable – coping with COVID pp. 557-578

Steven E. Salterio

Leadership and governance in a crisis: some reflections on COVID-19 pp. 579-585

Paul Mather

UK charities and the pandemic: navigating the perfect storm pp. 587-592

Noel Hyndman

Ramifications of Covid-19 on management accounting teaching and research pp. 593-598

Gary Spraakman

Organisational processes and COVID-19 pandemic: implications for job design pp. 599-606

Manzurul Alam

From educating agents to change agents: experience of using foresight in accounting education pp. 607-612

Anatoli Bourmistrov

Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting pp. 613-619

Stefan Schaltegger

Lessons we never wanted to learn: pandemic as pedagogy pp. 621-627

Timothy J. Fogarty

Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections pp. 629-635

Stuart Kells

Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care pp. 637-642

Kathryn Haynes

Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia pp. 643-653

Mohammad Nurunnabi

Reflections on public financial management in the Covid-19 pandemic pp. 655-662

Ian Ball

COVID-19 and performance: beyond a social construction pp. 663-668

Kate Thuy Mai

Volume 16, issue 3, 2020

Organizational and legal institutions, and the performance of microfinance institutions as hybrid entities pp. 285-309

Atthaphon Mumi, George Joseph and Shakil Quayes

What we know about management accountants’ changing identities and roles – a systematic literature review pp. 311-347

Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter

Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana pp. 349-368

Samuel Nana Yaw Simpson, Lexis Alexander Tetteh and Cletus Agyenim-Boateng

Management accounting in supply chains – what we know and what we teach pp. 369-399

Andreas Taschner and Michel Charifzadeh

The historical evolution and popularity of activity-based thinking in management accounting pp. 401-425

Terje Berg and Dag Øivind Madsen

Exploring management control system typologies: an organisation-level view pp. 427-445

Tapio Jukka and Jukka Pellinen

Institutional work and implementation of a performance measurement and management system in a developing country pp. 447-467

A.K. Siti-Nabiha and Teddy Jurnali

Exploring the role of innovation in the level of readiness to adopt IPSAS pp. 469-495

Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai and Layth Faris Al-Saudi

Resistance to change in the financial management of small family-owned firms: a grounded theory of family firms in Laos pp. 497-514

Hanvedes Daovisan and Thanapauge Chamaratana

Volume 16, issue 2, 2020

Decision-aids for non-expert decision makers pp. 169-188

Grant Beck, Maia Farkas, Patrick Wheeler and Vairam Arunachalam

Pay inequality and job satisfaction of law firms: the role of strategic positioning pp. 189-213

Ki Kyung Song and Eunyoung Whang

The effects of retaliation on whistleblowing intentions in China banking industry pp. 215-235

Ling Yang and Ruilian Xu

Presence of professional accountant in the top management team and financial reporting quality pp. 237-257

Md Mamunur Rashid

The performance effects of management control instruments in different stages of new product development pp. 259-284

Jan Christoph Munck, Alexander Tkotz, Sven Heidenreich and Andreas Wald

Volume 16, issue 1, 2020

The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships pp. 1-29

Bakil DhaifAllah, Sofiah Md-Auzair, Ruhanita Maelah and Md Daud Ismail

Observed effectiveness of the COSO 2013 framework pp. 31-45

Ifeoma Udeh

A review of literature on IFRS in Africa pp. 47-70

Vincent Tawiah and Pran Boolaky

The management of accounting firms: time as an object of professional and commercial goals pp. 71-92

Georg Josef Loscher and Stephan Kaiser

Politically connected boards, family business groups and firm performance pp. 93-121

Joni Joni, Kamran Ahmed and Jane Hamilton

Determinants driving Takaful and cooperative insurance financial performance in Saudi Arabia pp. 123-143

Wael Hemrit

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government pp. 145-167

Harun Harun, David Carter, Abu Taher Mollik and Yi An